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Human Resource Accounting: The Key Issues
Author(s) -
Grundy Graham,
Dobinson Vic
Publication year - 1981
Publication title -
asia pacific journal of human resources
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.825
H-Index - 33
eISSN - 1744-7941
pISSN - 1038-4111
DOI - 10.1177/103841118101800309
Subject(s) - remuneration , human resource accounting , work (physics) , human resources , accounting , resource (disambiguation) , human resource management , key (lock) , business , value (mathematics) , management accounting , knowledge management , management , computer science , economics , engineering , finance , computer security , mechanical engineering , computer network , machine learning
Why have the many proposals for adoption by organizations of Human Resource Accounting (HRA) gone largely unheeded? The following article reviews the case for HRA and the methods by which it has been suggested HRA could be implemented, and also focusses attention on some sensitive issues which are exposed by the HRA debate. The relationship between the value of work and the remuneration for work must be squarely addressed in any application of HRA. That seems to ensure that HRA will be a managerial and industrial relations “hot potato”, to be embraced by organizations only with extreme caution.